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Technical

Experienced Staff/New In-Charge - Further Auditing Procedures Logo aicpa

  $99.00 - 129.00 |   CPE: 2.0 |   AICPA |   Aug 2019 |   Auditing |   AICPA Store
Who Will Benefit?
  • Experienced Staff
  • New In-Charge Auditors
  • Firms that want consistent training and level setting
Key Topics
  • Materiality
  • Risk assessment
  • Audit strategy
  • Control testing
  • Deficiencies
  • Substantive testing
Learning Objectives
  • Identify the considerations regarding testing controls, including gathering evidence of effectiveness, assessing deficiencies, and communicating findings.
  • Identify the considerations for designing and performing substantive procedures, including substantive analytical procedures and substantive tests of details.

This CPE course can be purchased individually or as part of the Audit Staff Essentials - Experienced Staff/New In-Charge staff training bundle.

The experienced or in-charge auditor position is critical to the audit engagement and provides many challenges and opportunities. This module takes a look at these challenges and opportunities and revisits a few general concepts, including materiality and audit risk, in greater depth. Further, this module looks at many facets of controls—gathering evidence, testing, timing, identifying gaps, assessing and summarizing deficiencies uncorrected misstatements, and substantive procedures, including design, follow-up, and tests of details. This module also includes discussions of data analytics and big data.

Topics covered:
  • Assurance: Technical: Audit, Intermediate

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